CAJ | 학술논문

员工薪酬适度性是收入分配制度改革的关键。文章借鉴“拉克尔法则”，以行业属性为视角，选取沪深A股同类行业属性上市公司2008-2012年度财务报告数据，计算“拉克尔阀值”，判别员工薪酬适度性。研究发现，针对销售收入异常波动与垄断性的上市公司，“拉克尔法则”无法判别员工薪酬适度性，但竞争性行业上市公司则能判别员工薪酬适度性；同时，“拉克尔法则”能解释行业属性相同而地域不同的上市公司员工薪酬差异。
원공신수괄도성시수입분배제도개혁적관건。문장차감“랍극이법칙”，이행업속성위시각，선취호심A고동류행업속성상시공사2008-2012년도재무보고수거，계산“랍극이벌치”，판별원공신수괄도성。연구발현，침대소수수입이상파동여롱단성적상시공사，“랍극이법칙”무법판별원공신수괄도성，단경쟁성행업상시공사칙능판별원공신수괄도성；동시，“랍극이법칙”능해석행업속성상동이지역불동적상시공사원공신수차이。
The employee compensation moderation is the key to the reform of income distribution system,From the perspective of industry attribute, taking the“Rule of Rucker”as reference, and collecting financial reporting data of the listed compa-nies with the same industry attribute listed on Shanghai and Shenzhen A shares during the year of 2008 to 2012,the paper cal-culates the“Threshold of Rucker”in order to identify the employee compensation moderation. The study shows that the“Rule of Rucker”cannot identify the employee compensation moderation for the listed companies with abnormal fluctuation and the monopoly of sales income. However,it is suitable for the listed companies in competitive industries. Meanwhile,the“Rule of Rucker”can explain the employee compensation gap of the listed companies with the same industry attribute but in different lo-cations.